COMMANDANT S.R.P.F. GR-VII WELFARE FUND,PUNE vs. ACIT, CPC- TDS, GHAZIABAD

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ITA 1939/PUN/2019Status: DisposedITAT Pune15 June 2022AY 2018-193 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the levy of late fee under Section 234E read with Section 200A is automatic when there is a delay in filing the TDS statement. The TDS Officer has no discretion in not levying the late fee.

What were the facts?

The assessee failed to file a quarterly TDS statement by the due date, resulting in a delay. Consequently, the ACIT, CPC-TDS levied a late fee under Section 234E via an intimation under Section 200A.

What were the issues?

Whether the late fee under Section 234E is automatically leviable for delayed filing of TDS statements, and if the TDS officer has any discretion.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Respondent: Shri Arvind Desai
Hearing: 31.05.2022Pronounced: 15.06.2022

ORDER

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